Subsequent to the passing of the law of
August 21, 2007 for the promotion of labor, employment
and purchasing power (Loi en faveur du travail, de l'emploi
et du pouvoir d'achat - also known as the TEPA law), which
instituted a favorable social security and tax regime for overtime
performed by employees, it is now the working time mechanism itself
that has undergone a major makeover through the law of
August 20, 2008 on the modernization of social democracy
and the reform of working time.
Although the legal working time remains set at 35 hours a week,
there are now numerous exemptions thereto.
Firstly, the maximum number of overtime hours that can be
performed annually by the employees (overtime quota) will be set by
company - if not, industry-wide - agreement, and it will no longer
be necessary to inform or obtain the authorization of the Labor
Inspector, even if the overtime quota is exceeded.
Moreover, although the possibility of breaking down an
employee's working time in days per year (fixed annual working
time in days - conventions de forfait-jours) remains
subject to the existence a collective agreement authorizing it, the
number of days, which can be worked in a year within the scope of
such fixed annual working time, has been amended. Indeed, while it
is still required to set a number of days worked within the legal
limit of 218 days a year, it will henceforth be possible to go
over this limit on an individual basis, provided the days worked
over are paid with a surcharge of at least 10%. Failing a company
agreement on this point, the maximum number of days that can be
worked, including the surplus, will be 235 days.
Lastly, the terms and conditions for managing a time savings
accounts (compte épargne-temps) have been revised.
The agreement that lays down this system must stipulate the
conditions for: (i) the employee and the employer's
provisioning of the account, (ii) the management and payment
of the rights, and (iii) a potential account transfer in case
of a change of employer.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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